Payment is usually required before work begins. Services may be reviewed by client but not fully delivered until payment has been received in full.  This means that if you were to say, hire me to create a logo for you, I will send you low resolution comps of my work as the project progresses.  When payment has been received I will then send you the high resolution, finished work as well as all source files.

   Hourly services are a product but you will essentially be hiring me on a temporary, freelance basis.  This is basically the same as hiring someone to mow your lawn, only with a more creative end result.  To be clear, there is no tax liability involved for you. Terms & conditions apply.